台灣之繼承法及周邊制度的修正討論與動向
Recent Discussions on the Amendments to the Succession Law and Related Matters in Taiwan
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Recently, there has been a movement to revise succession law in Taiwan. The draft proposed by the Administrative Yuan stipulates that the heir who did not perform the obligation to support the decedent is deprived the right to inherit. It also extends the statute of limitation on the claim to recovery the estate to be 15 years. Thirdly, the draft allows the testator to use a computer to write a will except for a holographic one. Fourthly, the draft reduces the ratio of the reserved portion. In conclusion, the change brought after by this amendment is considered to be small and does not offer adequate solutions to modern disputes. For example, in the event that one of the heirs rendered care services and support to a decedent, it is not possible to claim against the decedent’s estate because the Taiwanese Civil Code refuses to acknowledge contributory portion. Many legal scholars assert that this result is unfair and contributory portion should be introduced as soon as possible. In terms of tax, in 2017 the estate tax rate was increased from the previous 10% to be 10%, 15%, and 20%. Furthermore, it is noteworthy that more and more seniors in Taiwan have started to use trusts and life insurance for estate planning, which has led to the question as to whether these devices should comply with the succession law.
Abstract
Recently, there has been a movement to revise succession law in Taiwan. The draft proposed by the Administrative Yuan stipulates that the heir who did not perform the obligation to support the decedent is deprived the right to inherit. It also extends the statute of limitation on the claim to recovery the estate to be 15 years. Thirdly, the draft allows the testator to use a computer to write a will except for a holographic one. Fourthly, the draft reduces the ratio of the reserved portion. In conclusion, the change brought after by this amendment is considered to be small and does not offer adequate solutions to modern disputes. For example, in the event that one of the heirs rendered care services and support to a decedent, it is not possible to claim against the decedent’s estate because the Taiwanese Civil Code refuses to acknowledge contributory portion. Many legal scholars assert that this result is unfair and contributory portion should be introduced as soon as possible. In terms of tax, in 2017 the estate tax rate was increased from the previous 10% to be 10%, 15%, and 20%. Furthermore, it is noteworthy that more and more seniors in Taiwan have started to use trusts and life insurance for estate planning, which has led to the question as to whether these devices should comply with the succession law.
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